The accounting activity depends on the general management which has as an objectiveto accomplish its functions within … efficient accounting activity. For this reason,the present paper tackles certain aspects which we consider that have to be … established in order toget efficiency in the accounting field. The theoretical aspects are backed by the results of a …

This paper tries to find in what way the accounting information can help economicentities in dealing with crisis. In … on bypresenting the role of accounting in supplying public and private information for those interestedand by showing how …

accounting area of knowledge,knowing that very little research has been previously conducted looking specifically ofaccounting at …

The process of harmonization and standardization of the accounting,which has been observed hitherto, is described in … statements according toInternational Financial Reporting Standards. Changes in the accounting haveresulted in the fact that its …

This paper we seek to measure the fiscal influence over accounting on a de facto level,empirical analysis is being … observation was conducted in the year2008, the variables taken in the analysis being sales as proxy for ‘accounting’ and income … variables reflect the best the true variations of accounting and tax numbers.The statistical results obtained show that there is …

This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which … in five European countries. The results suggest theinfluence of International Financial Reporting Standards on accounting …

responsibility of accounting in privatization is to develop investor confidence to channel theflows of funds and to ensure the … the second part, we clarified the role of accounting in privatizationprocess under disclosure, transitional problems …, training, valuation problems, and inflationaccounting subsections. In the third part, we discussed the recent accounting …

standards/rulesand the professional reasoning; the need for specific accounting policies; theconceptualization and features of …This paper aims to approach an issue that is less common in public institutions,namely the accounting policies and the … accounting treatments of contingent assets andliabilities with the goal of sustaining the quality and completeness of financial …

related parties transactions: accounting reporting(related party disclosures - IAS 24), auditing (audit procedures for related …